California Revenue and Taxation Code ARTICLE 4 - Inclusion of Support Services in Sales Tax

• Section 6150.
  For purposes of this article, notwithstanding any provision of Chapter 1 (commencing with Section 6001), the following words have the following meanings in extending the...
• Section 6151.
  (a) Beginning on the date for which the federal Centers for Medicare and Medicaid Services approves implementation of the state plan amendment described in subdivision (c)...
• Section 6152.
  For the efficient administration of this article and the collection of tax from providers, a seller shall register with the board, collect the tax from...
• Section 6154.
  For the efficient administration of this article and the collection of tax from providers, Article 1.1 (commencing with Section 6470) of Chapter 5, pertaining to...
• Section 6156.
  A seller shall file with the board an application pursuant to Section 6066, which shall state that the applicant will actively engage in arranging for...
• Section 6158.
  After compliance by the seller with Section 6156 and by the seller and the board with Section 6067, the board shall grant and issue a...
• Section 6160.
  A permit issued pursuant to this article shall be held only by a seller that is actively engaged in arranging for the retail sale of...
• Section 6162.
  For purposes of Section 6486, a seller is a retailer.(Added by Stats. 2010, Ch. 725, Sec. 7. (AB 1612) Effective October 19, 2010. Section (as...
• Section 6164.
  Every provider and seller shall keep any records, receipts, invoices, and other pertinent papers in such form as the board may require.(Added by Stats. 2010,...
• Section 6166.
  The board, or any person authorized in writing by the board, may examine the books, papers, records, and equipment of any seller or provider, and...
• Section 6168.
  Notwithstanding Section 7101, all revenues, less refunds, derived from the taxes extended by this article shall be deposited in the State Treasury to the credit...
• Section 6170.
  (a) (1) This article shall become operative only if federal Medicaid approval sought by the Director of Health Care Services pursuant to paragraph (1) of subdivision (c)...
• Section 6172.
  This article shall remain in effect only until the January 1 following the date the tax extended by this article becomes inoperative pursuant to subdivision...

Last modified: October 22, 2018